Deshaun Watson is in his third season with the Cleveland Browns. They reportedly just restructured his contract for the third time.
According to The Athletic, the player and team have agreed to a restructure that will not affect the $92 million in fully guaranteed money Watson is owed for the 2025 and 2026 seasons, nor the $72.9 million salary-cap hit he'll have for each season, but it will allow Cleveland to spread his dead money over multiple seasons if he stays with the team through the 2026.
The alternative was a sizable cap hit in 2027, when Watson will no longer be under contract with the team.